Abacus

1998 - 2023

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 59, month 06, 2023

Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link pp. 493-540

Sudipta Bose and Chuan Yu

The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China pp. 541-569

Xingtong Fang, Kaigang He, Beilei Mei and Jianfang Ye

Disentangling Sentiment from Cyclicality in Firm Capital Structure pp. 570-605

Haitham A. Al‐Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh and Brendan J. Lambe

An Empirical Investigation of the Effect of CFO Power on Disclosure Quality pp. 606-649

Lutfa Tilat Ferdous, Kamran Ahmed and Darren Henry

Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels pp. 650-696

Sarowar Hossain, Jeff Coulton and Jenny Jing Wang

Volume 59, month 03, 2023

SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA pp. 1-5

Liansheng Wu and Jason Xiao

Should More Internally Generated Intangible Assets Be Recognized? A Commentary pp. 6-31

Xuejing Xie and Weiguo Zhang

When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences pp. 32-75

Le Lin, Ke Liao and Deren Xie

Corporate Innovation and Disclosure Strategy pp. 76-133

Zheyuan Zhang, Huiying Wu, Sammy Xiaoyan Ying and Jiaxing You

Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China pp. 134-162

Huilong Liu, Jianqiu Liu, Hong Wang and Dan Yang

Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China pp. 163-196

Ruichang Lu, Weijia He and Xiaojun Zhang

Multiple Large Shareholders and Financial Reporting Quality: Evidence from China pp. 197-229

Rongli Yuan, Yadong Han and Zhanliao Chen

Audit Effort and Stock Price Crash Risk pp. 230-257

Xiaomei Han, Wei Luo, Liansheng Wu and Wei Zhou

Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts pp. 258-299

Meng Lyu, Xiaojie Christine Sun and Bing Wang

Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management pp. 300-339

Ran An, Wentao Li, Di Wang, Yanyan Wang and Lisheng Yu

The Effect of Audit Partner Diversity on Audit Quality: Evidence from China pp. 340-380

Kevin Koh, Li Li, Xuejiao Liu and Chunfei Wang

Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments pp. 381-410

Lijing Tong, Bin Wu and Min Zhang

The Benefit of Frequent Corporate Philanthropy pp. 411-436

Bingxuan Lin, Jianhua Liu, Rui Lu and Liang Sun

I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance pp. 437-465

Xin Wang, Jiacai Xiong, Caiyue Ouyang and Feida Zhang

A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms pp. 466-492

Chengfang Wang, Tingting Ye, Jiyuan Li and Changli Zeng

Volume 58, month 12, 2022

Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements pp. 603-647

Edward Jones, Hao Li and Oluwagbenga Adamolekun

The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis pp. 648-678

A. William Richardson and Kevin Veenstra

Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility pp. 679-713

Muzhi Wang and Weichen Yan

Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading? pp. 714-741

Tao Chen and Andreas Karathanasopoulos

Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements pp. 742-758

Seet‐Koh Tan

Who's Greenwashing Via the Media and What are the Consequences? Evidence From China pp. 759-786

Jerry Cao, Robert Faff, Jing He and Yong Li

Volume 58, month 09, 2022

The Effect of Dialect Sharing on Corporate Cash Holdings in China pp. 393-431

Guoqiang Hu, Jason Zezhong Xiao and Yuhan Zhen

Regulation‐induced Disclosures: Evidence of Information Overload? pp. 432-478

Joost Impink, Mari Paananen and Annelies Renders

The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties pp. 479-522

Nathan Zhenghang Zhu, Kun Tracy Wang and Mark Wilson

The Capitalization Effect of Imputation Credits on Expected Stock Returns pp. 523-566

Anh Le, Xiangkang Yin and Jing Zhao

Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity pp. 567-588

Jonathan A. Batten, Harald Kinateder and Niklas Wagner

Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data pp. 589-602

Gholam R. Amin, Osama El‐Temtamy and Samy Garas

Volume 58, month 06, 2022

Concepts‐based Accounting Standards pp. 209-232

Mark Penno

Individuating Assets and Liabilities in Financial Accounting pp. 233-261

Brian A. Rutherford

An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2 pp. 262-299

Tuba Toksoz

Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940 pp. 300-333

John Richard Edwards and Trevor Boyns

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation pp. 334-364

Kevin Holland, Sarah Lindop and Nor Shaipah Abdul Wahab

Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses pp. 365-392

Youngdeok Lim and Hyung Il Oh

Volume 58, month 03, 2022

Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal pp. 1-23

Jonathan Batten, Igor LonČarski and Peter G. Szilagyi

Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence pp. 24-61

Daniel Czaja and Florian Röder

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study pp. 62-104

Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy

Misvaluation and the Asset Growth Anomaly pp. 105-141

Neophytos Lambertides

Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK pp. 142-173

Lorenzo Simoni, Stefan Schaper and Christian Nielsen

Terrorism and Corporate Tax Avoidance pp. 174-208

Haoran Xu and William J. Moser

Volume 57, month 12, 2021

Detecting Real Activities Manipulation: Beyond Performance Matching pp. 619-653

Thomas A. Gilliam

CEO Network Centrality and the Likelihood of Financial Reporting Fraud pp. 654-678

Salim Chahine, Yiwei Fang, Iftekhar Hasan and Mohamad Mazboudi

Momentum, Reversals, and Business Cycle Turning Points pp. 679-708

Byoung‐Kyu Min and Yuchao Xiao

Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance pp. 709-736

Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas and David Windisch

Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality pp. 737-779

Hao Yang, Laura Le Luo and Asit Bhattacharyya

The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools pp. 780-809

Keith A. Houghton, Nancy Bagranoff and Christine Jubb

Volume 57, month 09, 2021

Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders pp. 407-420

D. Dichev Ilia

Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness pp. 421-467

Baljit K. Sidhu and Chuan Yu

Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach pp. 468-501

Ferhat D. Zengul, Nurettin Oner, James D. Byrd and Arline Savage

Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital pp. 502-556

Solomon Opare, Muhammad Nurul Houqe and Tony van Zijl

Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes pp. 557-592

Elaine Stewart and Ciaran Connolly

55 years of Abacus: Evolution of Research Streams and Future Research Directions pp. 593-618

Guilherme Belloque, Martina K Linnenluecke, Mauricio Marrone, Abhay K Singh and Rui Xue

Volume 57, month 06, 2021

Asset Redeployability and Corporate Tax Avoidance pp. 183-219

Mostafa Monzur Hasan, Ahsan Habib and Nurul Alam

Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities pp. 220-250

Steve Fortin, Ahmad Hammami and Michel Magnan

The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy pp. 251-296

Reinhard Schrank

Executive Compensation and Company Valuation pp. 297-324

Andreas Schueler

The Macbeth Factor: The Dark Side of Achievement‐driving Analysts pp. 325-361

K. Hung Chan, Ray R. Wang and Ruixin Wang

Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China pp. 362-405

Lihong Wang, Shaoqing Kang and Hongjun Wu

Volume 57, month 03, 2021

The Effect of Auditor Style on Reporting Quality: Evidence from Germany pp. 1-26

Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra and Jan Van Dalen

Choosing the Level of Significance: A Decision‐theoretic Approach pp. 27-71

Jae Kim and In Choi

Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm pp. 72-100

Martin Carlsson‐Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell

Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures pp. 101-125

Paul A. Griffin, David Lont and Kurt Purdon

The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator pp. 126-152

Alan Sangster

Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign pp. 153-182

Qinglu Jin, Yuchao Jin, Gary Gang Tian and Yang Xuan